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1 Individual Development Accounts
University: IDAУниверсальный русско-английский словарь > Individual Development Accounts
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2 IDA
1) Компьютерная техника: Indirect Data Addressing2) Медицина: iron deficiency anemia (сидеропеническа), iron deficiency anemia (сидеропеническая)3) Американизм: Integrated Disability Action4) Военный термин: Immediate Decision Act, Institute for Defense Analysis, immediate damage assessment, indirect damage assessment, information, decision, action, integrated digital avionics, internal defense assistance, intrusion detection alarm5) Техника: Industrial Diamond Association of America, Institute of Defense Analysis, infrared detection array, integro-differential analyzer, interactive differential analyzer, intrusion detection and assessment, ionospheric dispersion analysis6) Шутливое выражение: I Don't Administer7) Религия: International Dhamma Activities8) Экономика: International Development Agency9) Биржевой термин: Investment And Development Agency10) Грубое выражение: Idiot Dumb And Arrogant, Incredibly Delicious Ass11) Телекоммуникации: InDirect Access (в Великобритании, вид услуги, предоставляемый BT [British Telecom])12) Сокращение: Import Duties Act, Industrial Development Agency, Initial Design Activities (Australia), Installation Design Authority, Institute for Defense Analyses (USA), Institute for Defense Analyses, Intercommunication Data Areas, International Dark-sky Association, International Disarmament Agency13) Университет: Individual Development Accounts, Interactive Degree Audit14) Физиология: Iron deficiency anemia15) Вычислительная техника: increment/decrement address, independent disk array, intelligent drive array, International Dark-sky Association (Space), Interface for Distributed Automation (TCP/IP), Interchange of Data between Administrations (organization, Europa)16) Нефть: Американская промышленная алмазная ассоциация (Industrial Diamond Association of America)17) Банковское дело: Международная ассоциация развития (International Development Association)18) Фирменный знак: Idyll Dandy Acres, Idyll Dandy Artists19) Деловая лексика: Individual Development Account, Investment Dealers Association, агентство международного развития (International Development Agency)20) Инвестиции: International Development Association, Ассоциация инвестиционных дилеров (Investment Dealers Association of Canada - IDA)21) Сетевые технологии: Interface For Distributed Automation, integrated digital access22) Программирование: Instruction Data Address, Interactive Dis- Assembler23) Макаров: иминодиацетат (лиганд)24) Расширение файла: Intelligent Disk Array25) МИД: (International Development Association) МАР (Международная ассоциация развития)26) Общественная организация: In Defense of Animals, International Day of Action27) Должность: Ill Do Anything, Interactive Decision Assistant28) Аэропорты: Idaho Falls, Idaho USA -
3 Ida
1) Компьютерная техника: Indirect Data Addressing2) Медицина: iron deficiency anemia (сидеропеническа), iron deficiency anemia (сидеропеническая)3) Американизм: Integrated Disability Action4) Военный термин: Immediate Decision Act, Institute for Defense Analysis, immediate damage assessment, indirect damage assessment, information, decision, action, integrated digital avionics, internal defense assistance, intrusion detection alarm5) Техника: Industrial Diamond Association of America, Institute of Defense Analysis, infrared detection array, integro-differential analyzer, interactive differential analyzer, intrusion detection and assessment, ionospheric dispersion analysis6) Шутливое выражение: I Don't Administer7) Религия: International Dhamma Activities8) Экономика: International Development Agency9) Биржевой термин: Investment And Development Agency10) Грубое выражение: Idiot Dumb And Arrogant, Incredibly Delicious Ass11) Телекоммуникации: InDirect Access (в Великобритании, вид услуги, предоставляемый BT [British Telecom])12) Сокращение: Import Duties Act, Industrial Development Agency, Initial Design Activities (Australia), Installation Design Authority, Institute for Defense Analyses (USA), Institute for Defense Analyses, Intercommunication Data Areas, International Dark-sky Association, International Disarmament Agency13) Университет: Individual Development Accounts, Interactive Degree Audit14) Физиология: Iron deficiency anemia15) Вычислительная техника: increment/decrement address, independent disk array, intelligent drive array, International Dark-sky Association (Space), Interface for Distributed Automation (TCP/IP), Interchange of Data between Administrations (organization, Europa)16) Нефть: Американская промышленная алмазная ассоциация (Industrial Diamond Association of America)17) Банковское дело: Международная ассоциация развития (International Development Association)18) Фирменный знак: Idyll Dandy Acres, Idyll Dandy Artists19) Деловая лексика: Individual Development Account, Investment Dealers Association, агентство международного развития (International Development Agency)20) Инвестиции: International Development Association, Ассоциация инвестиционных дилеров (Investment Dealers Association of Canada - IDA)21) Сетевые технологии: Interface For Distributed Automation, integrated digital access22) Программирование: Instruction Data Address, Interactive Dis- Assembler23) Макаров: иминодиацетат (лиганд)24) Расширение файла: Intelligent Disk Array25) МИД: (International Development Association) МАР (Международная ассоциация развития)26) Общественная организация: In Defense of Animals, International Day of Action27) Должность: Ill Do Anything, Interactive Decision Assistant28) Аэропорты: Idaho Falls, Idaho USA -
4 account
1. сущ.сокр. acct, a/c1)а) банк. счет (денежные средства в кредитно-финансовом учреждении, которые принадлежат какому-л. лицу и с которыми это учреждение обязуется осуществлять какие-л. действия по указаниям этого лица)to deposit money into a bank account — вносить [класть\] деньги на банковский счет
See:official settlement account, merchant account, reserve transactions account, access savings account, active account, asset management account, automatic transfer services account, bank account, cash management account, certificate account, checking account, clearing account, client account, club account, concentration account, consumer's account, controlled disbursement account, correspondent account, credit card account, custodial account, customer account, customer's account, demand account, dependent care account, deposit account, domestic account 2), dormant account, evidence account, Exchange Equalization Account, escrow account, fiduciary account, flexible spending account, foreign account, foreign currency account, health care account, health reimbursement account, health savings account, individual retirement account, instant access account, insured account, interest-bearing account, joint account, Keogh account, linked savings account, locked-in retirement account, managed account, master account, metal account, money market deposit account, negotiable order of withdrawal account, NINOW account, no-minimum balance account, non-interest-bearing account, non-resident account, nostro account, notice account, numbered account, overdraft account, passbook savings account, pass-through account, pension account, postal account, private account, public account, resident account, retirement account, savings account, share account, share certificate account, share draft account, statement savings account, super NOW account, sweep account, System Open Market Account, tax-deferred account, tiered rate account, transaction account, vostro account, zero-balance account, account activity, account analysis, account history, account holder, account number, account reconcilement, account statementб) торг. счет; кредит (по открытому счету) (как правило, открывается продавцом покупателю, который регулярно совершает покупки и периодически их оплачивает; такой счет может сначала кредитоваться покупателем)to charge smb.'s account — записать на чей-л. счет
to charge smth. to an account — отнести что-л. на счет
to clear an account — оплатить [погасить\] счет
to sell on account — записать сумму покупки на счет, продать в кредит
for the account and risk of (smb.) — за счет и на риск (кого-л.)
Syn:See:в) бирж. = brokerage account2) учет, торг. счет-фактура (расчетный документ, который составляется продавцом при реализации товаров или услуг и служит основанием для уплаты налогов)to pay [to settle\] an account — заплатить по счету, расплатиться
See:3) учет счет (бухгалтерского учета), учетный регистр, статья бухгалтерской отчетности (обозначение объекта учета материальных или денежных средств хозяйствующего субъекта; используется в осуществлении проводок хозяйственных операций и для обработки бухгалтерской информации)See:absorption account, activity account, T-account, corresponding account, contra account, contra-asset account, control account, credit account 1), debit account, account code, account supplies, accounts method, account group 2) entry 3), balance 1. 3), credit 1. 3), n5 debit 1. 3), n1 account-by-account method4)а) общ. отчет; доклад, сообщениеan accurate [detailed, itemized\] account of smth. — подробный доклад [отчет\] о чем-л.
to give [to render, to send in\] an account — давать [представлять\] отчет, отчитываться
to give an account of smth. — делать отчет о чем-л.; описывать что-л.; давать сведения о чем-л.; объяснять что-л.
to bring [call\] to account — призвать к отчету [ответственности\], потребовать объяснений
б) фин., учет финансовый [бухгалтерский\] отчет; мн. финансовая [бухгалтерская\] отчетность; бухгалтерские книги (свод записей хозяйственных операций, затрагивающих активы, пассивы, доходы и расходы, прибыли и убытки)accounts of a business [company\] — финансовая отчетность компании
See:abbreviated accounts, account current, annual accounts, capital account, company accounts, current account, national accounts, official reserves account, profit and loss account, service account, services account, accounts manager 1) notes to accounts, financial statement, accounting period5) общ. расчет, подсчетto keep account of smth. — вести счет чему-л.
to take an account of smth. — подсчитать что-л.; составить список чего-л.; произвести инвентаризацию чего-л.
6) мн., соц. мнения* (совокупность характеристик и причин, которые члены группы или социальной общности приписывают своему поведению)See:7) марк. заказчик ( любой), покупатель, клиентnew account development — поиск [привлечение\] новых клиентов
See:advertising account, account executive, account conflict, account director, account group 1), account manager, accounts manager 2), account planner, account supervisor, ABC account classification, account penetration ratio8) бирж., брит. *операционный период* (период на Лондонской фондовой бирже, в течение которого сделки с ценными бумагами заключаются без осуществления немедленных денежных расчетов; все расчеты по заключенным сделкам производятся в расчетный день по истечении операционного периода)See:2. гл.1) общ. считать, рассматривать, признаватьHe was accounted one of the best economists of his day. — Его считали одним из лучших экономистов своего времени.
2) общ. отчитываться (перед кем-л.), давать отчет (кому-л.)See:3) общ. отвечать, нести ответственностьHe will account for his crime. — Он ответит за свое преступление.
Syn:4) стат. составлять (как правило, в процентном отношении)Imports from Japan accounted for 40% of the total. — Импорт из Японии составлял 40% от общего объема.
Women accounted for 40% of the audience. — Женщины составляли 40% аудитории.
Rent accounts for 50% of expenditure. — Арендная плата составляет половину расходов.
5) общ. вызывать что-л., приводить к чему-л., служить причиной чего-л.A driver's negligence has accounted for a bus accident. — Причиной автобусной аварии стала невнимательность водителя.
See:
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(account; A/c; Acct.) 1) счет, банковский вклад, хронологическая запись о депонировании в банке определенной суммы на оговоренных условиях; см. statement of account; 2) счет, бухгалтерская запись, статья в бухгалтерской книге, отражающая операции в хронологическом порядке (напр., "наличность", "кредиторская задолженность"); 3) отношения между брокером и клиентом по купле-продаже ценных бумаг; = brokerage account; 4) операционный период (цикл) на Лондонской фондовой бирже по акциям: обычно 10 рабочих дней или 2 календарные недели; в году 24 операционных периода (устар.); 5) контрактные отношения между продавцом и покупателем, согласно которым платеж совершается позднее; см. open account; 6) клиент; = client; customer.* * *счет; клиент; покупатель. запись финансовых транзакций для юр или физического лица в банке или других финансовых институтах; . Словарь экономических терминов .* * *клиент, рекламодатель, заказчикклиент рекламного агентства или фирма, непосредственно размещающая свои рекламные сообщения в средствах распространения рекламы-----озаглавленный раздел бухгалтерской книги, в котором регистрируется движение средств, относящихся к определенному лицу или объекту-----Банки/Банковские операции1. счетБанки/Банковские операции2.совокупность записей, обслуживающих движение денежных средств по какому-либо конкретному направлениюБанки/Банковские операциикопия состояния текущего счета клиента за определенный период по схеме: приход-расход-проценты и т. д.-----Финансы/Кредит/Валюта1. финансовый счет2. запись финансовой операции -
5 Creativity
Put in this bald way, these aims sound utopian. How utopian they areor rather, how imminent their realization-depends on how broadly or narrowly we interpret the term "creative." If we are willing to regard all human complex problem solving as creative, then-as we will point out-successful programs for problem solving mechanisms that simulate human problem solvers already exist, and a number of their general characteristics are known. If we reserve the term "creative" for activities like discovery of the special theory of relativity or the composition of Beethoven's Seventh Symphony, then no example of a creative mechanism exists at the present time. (Simon, 1979, pp. 144-145)Among the questions that can now be given preliminary answers in computational terms are the following: how can ideas from very different sources be spontaneously thought of together? how can two ideas be merged to produce a new structure, which shows the influence of both ancestor ideas without being a mere "cut-and-paste" combination? how can the mind be "primed," so that one will more easily notice serendipitous ideas? why may someone notice-and remember-something fairly uninteresting, if it occurs in an interesting context? how can a brief phrase conjure up an entire melody from memory? and how can we accept two ideas as similar ("love" and "prove" as rhyming, for instance) in respect of a feature not identical in both? The features of connectionist AI models that suggest answers to these questions are their powers of pattern completion, graceful degradation, sensitization, multiple constraint satisfaction, and "best-fit" equilibration.... Here, the important point is that the unconscious, "insightful," associative aspects of creativity can be explained-in outline, at least-by AI methods. (Boden, 1996, p. 273)There thus appears to be an underlying similarity in the process involved in creative innovation and social independence, with common traits and postures required for expression of both behaviors. The difference is one of product-literary, musical, artistic, theoretical products on the one hand, opinions on the other-rather than one of process. In both instances the individual must believe that his perceptions are meaningful and valid and be willing to rely upon his own interpretations. He must trust himself sufficiently that even when persons express opinions counter to his own he can proceed on the basis of his own perceptions and convictions. (Coopersmith, 1967, p. 58)he average level of ego strength and emotional stability is noticeably higher among creative geniuses than among the general population, though it is possibly lower than among men of comparable intelligence and education who go into administrative and similar positions. High anxiety and excitability appear common (e.g. Priestley, Darwin, Kepler) but full-blown neurosis is quite rare. (Cattell & Butcher, 1970, p. 315)he insight that is supposed to be required for such work as discovery turns out to be synonymous with the familiar process of recognition; and other terms commonly used in the discussion of creative work-such terms as "judgment," "creativity," or even "genius"-appear to be wholly dispensable or to be definable, as insight is, in terms of mundane and well-understood concepts. (Simon, 1989, p. 376)From the sketch material still in existence, from the condition of the fragments, and from the autographs themselves we can draw definite conclusions about Mozart's creative process. To invent musical ideas he did not need any stimulation; they came to his mind "ready-made" and in polished form. In contrast to Beethoven, who made numerous attempts at shaping his musical ideas until he found the definitive formulation of a theme, Mozart's first inspiration has the stamp of finality. Any Mozart theme has completeness and unity; as a phenomenon it is a Gestalt. (Herzmann, 1964, p. 28)Great artists enlarge the limits of one's perception. Looking at the world through the eyes of Rembrandt or Tolstoy makes one able to perceive aspects of truth about the world which one could not have achieved without their aid. Freud believed that science was adaptive because it facilitated mastery of the external world; but was it not the case that many scientific theories, like works of art, also originated in phantasy? Certainly, reading accounts of scientific discovery by men of the calibre of Einstein compelled me to conclude that phantasy was not merely escapist, but a way of reaching new insights concerning the nature of reality. Scientific hypotheses require proof; works of art do not. Both are concerned with creating order, with making sense out of the world and our experience of it. (Storr, 1993, p. xii)The importance of self-esteem for creative expression appears to be almost beyond disproof. Without a high regard for himself the individual who is working in the frontiers of his field cannot trust himself to discriminate between the trivial and the significant. Without trust in his own powers the person seeking improved solutions or alternative theories has no basis for distinguishing the significant and profound innovation from the one that is merely different.... An essential component of the creative process, whether it be analysis, synthesis, or the development of a new perspective or more comprehensive theory, is the conviction that one's judgment in interpreting the events is to be trusted. (Coopersmith, 1967, p. 59)In the daily stream of thought these four different stages [preparation; incubation; illumination or inspiration; and verification] constantly overlap each other as we explore different problems. An economist reading a Blue Book, a physiologist watching an experiment, or a business man going through his morning's letters, may at the same time be "incubating" on a problem which he proposed to himself a few days ago, be accumulating knowledge in "preparation" for a second problem, and be "verifying" his conclusions to a third problem. Even in exploring the same problem, the mind may be unconsciously incubating on one aspect of it, while it is consciously employed in preparing for or verifying another aspect. (Wallas, 1926, p. 81)he basic, bisociative pattern of the creative synthesis [is] the sudden interlocking of two previously unrelated skills, or matrices of thought. (Koestler, 1964, p. 121)11) The Earliest Stages in the Creative Process Involve a Commerce with DisorderEven to the creator himself, the earliest effort may seem to involve a commerce with disorder. For the creative order, which is an extension of life, is not an elaboration of the established, but a movement beyond the established, or at least a reorganization of it and often of elements not included in it. The first need is therefore to transcend the old order. Before any new order can be defined, the absolute power of the established, the hold upon us of what we know and are, must be broken. New life comes always from outside our world, as we commonly conceive that world. This is the reason why, in order to invent, one must yield to the indeterminate within him, or, more precisely, to certain illdefined impulses which seem to be of the very texture of the ungoverned fullness which John Livingston Lowes calls "the surging chaos of the unexpressed." (Ghiselin, 1985, p. 4)New life comes always from outside our world, as we commonly conceive our world. This is the reason why, in order to invent, one must yield to the indeterminate within him, or, more precisely, to certain illdefined impulses which seem to be of the very texture of the ungoverned fullness which John Livingston Lowes calls "the surging chaos of the unexpressed." Chaos and disorder are perhaps the wrong terms for that indeterminate fullness and activity of the inner life. For it is organic, dynamic, full of tension and tendency. What is absent from it, except in the decisive act of creation, is determination, fixity, and commitment to one resolution or another of the whole complex of its tensions. (Ghiselin, 1952, p. 13)[P]sychoanalysts have principally been concerned with the content of creative products, and with explaining content in terms of the artist's infantile past. They have paid less attention to examining why the artist chooses his particular activity to express, abreact or sublimate his emotions. In short, they have not made much distinction between art and neurosis; and, since the former is one of the blessings of mankind, whereas the latter is one of the curses, it seems a pity that they should not be better differentiated....Psychoanalysis, being fundamentally concerned with drive and motive, might have been expected to throw more light upon what impels the creative person that in fact it has. (Storr, 1993, pp. xvii, 3)A number of theoretical approaches were considered. Associative theory, as developed by Mednick (1962), gained some empirical support from the apparent validity of the Remote Associates Test, which was constructed on the basis of the theory.... Koestler's (1964) bisociative theory allows more complexity to mental organization than Mednick's associative theory, and postulates "associative contexts" or "frames of reference." He proposed that normal, non-creative, thought proceeds within particular contexts or frames and that the creative act involves linking together previously unconnected frames.... Simonton (1988) has developed associative notions further and explored the mathematical consequences of chance permutation of ideas....Like Koestler, Gruber (1980; Gruber and Davis, 1988) has based his analysis on case studies. He has focused especially on Darwin's development of the theory of evolution. Using piagetian notions, such as assimilation and accommodation, Gruber shows how Darwin's system of ideas changed very slowly over a period of many years. "Moments of insight," in Gruber's analysis, were the culminations of slow long-term processes.... Finally, the information-processing approach, as represented by Simon (1966) and Langley et al. (1987), was considered.... [Simon] points out the importance of good problem representations, both to ensure search is in an appropriate problem space and to aid in developing heuristic evaluations of possible research directions.... The work of Langley et al. (1987) demonstrates how such search processes, realized in computer programs, can indeed discover many basic laws of science from tables of raw data.... Boden (1990a, 1994) has stressed the importance of restructuring the problem space in creative work to develop new genres and paradigms in the arts and sciences. (Gilhooly, 1996, pp. 243-244; emphasis in original)Historical dictionary of quotations in cognitive science > Creativity
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6 flow-through shares
фин. проточные акции* Details of the Flow-Through Shares (FTSs) and Flow-Through Warrants (FTWs) Subscribed.http:www.greaterkwchamber.com/market_watch_flowthru_Jun04.shtmlFlow-Through shares are one of the few remaining tax-assisted investment vehicles available to investors in Canada. Flow-Through Limited Partnerships are tax-advantaged vehicles designed to invest in a portfolio of flow-through shares, usually issued by resource-based companies. Since the introduction of the tax system in 1954, the Canadian government has been working on additional ways to encourage exploration and development in the resource sector. In the 1993 Federal budget, the government allowed certain investors to deduct exploration expenses against income. Since that time there has been a dramatic increase in exploration activity.Flow-through shares do not exist to circumvent any tax rules or to take advantage of any loopholes in the Tax Act. These flow-through shares benefit from certain provisions within the Tax Act that were explicitly created by government, as mentioned above.There are actually three advantages created by flow-through shares, with respect to taxation. The primary benefit of flow-through share investing is the ability of the investment to convert income, in the current year, into capital gains in future years. With the preferential tax treatment of capital gains over income, there is an immediate benefit to the investor. The second is that a tax deferral is created.It is assumed, unless in a highly inflationary environment, that if one can defer the payment of taxes to a later date, that individual has gained a definite advantage. The third advantage created is through tax efficiency. The purchase and subsequent tax credit creates an ACB or adjusted cost base of zero. This is part of the first advantage, whereby income is converted into capital gains. However, there is an added advantage with this conversion. It allows an individual to benefit from capital losses, those losses that have accumulated from past investments in non-registered accounts, by creating capital gains that can be partially or fully offset by those losses.In evaluating tax shelters, it is important to evaluate the tax shelter in the same way as a non-tax shelter investment. That is to say legal and accounting advisers should be consulted and the investment should be examined from a business risk and return point of view. For example, with a real estate investment, the real estate market in the target area should be examined. It may not make a lot of sense to acquire real estate, even if tax sheltered, in a market which is declining.
См. также в других словарях:
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